Bibliographic citations
Diaz, J., Rengifo, J. (2021). Gestión de la administración y su incidencia en la recaudación tributaria en el distrito de Punchana, año 2019 [Tesis, Universidad Científica del Perú]. http://hdl.handle.net/20.500.14503/1545
Diaz, J., Rengifo, J. Gestión de la administración y su incidencia en la recaudación tributaria en el distrito de Punchana, año 2019 [Tesis]. PE: Universidad Científica del Perú; 2021. http://hdl.handle.net/20.500.14503/1545
@misc{renati/1037834,
title = "Gestión de la administración y su incidencia en la recaudación tributaria en el distrito de Punchana, año 2019",
author = "Rengifo Diaz, Jennifer Fiorela",
publisher = "Universidad Científica del Perú",
year = "2021"
}
The objective of the investigation was to determine the causes of the low tax collection. The methodology was quantitative; non-experimental design and descriptive cross-sectional type. The population consisted of 10,309 taxpayers and their sample corresponded to 59, selected by finite population sampling to whom a survey was applied. The results show the social behavior of the taxpayer, 41% consider that the tax is very important; 46% consider that sometimes they take the interest evaluating the importance of the tax, 13% do not take into consideration and are not interested in paying and giving it the importance. In relation to economic behavior, 64% if they know what taxes they have to pay; 49% sometimes do not have the economic resources to pay their taxes; 27% never have resources and do not pay; and 24% answered that sometimes they do not have resources and that is why they do not pay their taxes, in relation to cultural behavior, 50.85% said that they were sometimes influenced not to pay; tributes; 25.42% were never influenced and they fulfilled their obligations; 23.73% were always under the influence not to pay.
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